{"id":7927,"date":"2026-03-16T15:44:18","date_gmt":"2026-03-16T08:44:18","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-12T09:21:11","modified_gmt":"2026-10-12T02:21:11","slug":"pph-final-property-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/pph-final-property-indonesia\/","title":{"rendered":"PPh\u306b\u3088\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6700\u7d42\u5831\u544a\u66f8\uff1a\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306e\u305f\u3081\u306e\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306f\u9577\u5e74\u306b\u308f\u305f\u308a\u3001\u6d3b\u6cc1\u3092\u5448\u3059\u308b\u4e0d\u52d5\u7523\u30bb\u30af\u30bf\u30fc\u3092\u901a\u3058\u3066\u5916\u56fd\u8cc7\u672c\u3092\u60f9\u304d\u3064\u3051\u3066\u304a\u308a\u3001\u305d\u306e\u6570\u5b57\u306f\u305d\u308c\u3092\u88cf\u4ed8\u3051\u7d9a\u3051\u3066\u3044\u308b\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6295\u8cc7\u8abf\u6574\u5e81\uff08BKPM\/BKPI\uff09\u306b\u3088\u308b\u3068\u3001\u4e0d\u52d5\u7523\u30bb\u30af\u30bf\u30fc\u3078\u306e\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u306f2024\u5e74\u306b31.2\u5146\u30eb\u30d4\u30a2\u306b\u9054\u3057\u30012025\u5e74\u30682026\u5e74\u3082\u6210\u9577\u304c\u7d9a\u304f\u3068\u4e88\u6e2c\u3055\u308c\u3066\u3044\u308b\uff08\u51fa\u5178\uff1ahttps:\/\/www.bkpm.go.id\uff09\u3002\u3057\u304b\u3057\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u6700\u3082\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u5074\u9762\u306e1\u3064\u306f\u3001 <strong>PPh \u6700\u7d42<\/strong> (Pajak Penghasilan Final) \u306e\u4ed5\u7d44\u307f\u3068\u3001\u305d\u308c\u304c\u5916\u56fd\u4f01\u696d\u306e\u53d6\u5f15\u30b3\u30b9\u30c8\u306b\u3069\u306e\u3088\u3046\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u306f\u7570\u306a\u308a\u3001PPh Final\u306f\u53d6\u5f15\u6642\u70b9\u3067\u6c7a\u6e08\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u6b21\u7a0e\u52d9\u7533\u544a\u30b5\u30a4\u30af\u30eb\u306b\u81ea\u52d5\u7684\u306b\u53cd\u6620\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u53d6\u5f15\u3092\u884c\u3046\u524d\u306b\u305d\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PPh Final\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh Final\uff08\u6700\u7d42\u6240\u5f97\u7a0e\uff09\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u7279\u5b9a\u306e\u6240\u5f97\u533a\u5206\u306b\u9069\u7528\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u5236\u5ea6\u3067\u3059\u3002\u7d0d\u4ed8\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u305d\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u7a0e\u7fa9\u52d9\u306f\u5b8c\u5168\u306b\u5c65\u884c\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4ed6\u306e\u7a0e\u91d1\u304b\u3089\u63a7\u9664\u3057\u305f\u308a\u3001\u76f8\u6bba\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u5236\u5ea6\u3068\u306f\u660e\u78ba\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u901a\u5e38\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u5236\u5ea6\u3067\u306f\u3001\u53ce\u5165\u306f\u4f01\u696d\u306e\u5e74\u9593\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u63a7\u9664\u53ef\u80fd\u306a\u7d4c\u8cbb\u306b\u3088\u3063\u3066\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002PPh Final\u306f\u7dcf\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3001\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u7c21\u7d20\u3055\u306b\u306f\u30c8\u30ec\u30fc\u30c9\u30aa\u30d5\u304c\u3042\u308a\u3001\u30b3\u30b9\u30c8\u914d\u5206\u306b\u3088\u308b\u6700\u9069\u5316\u306e\u4f59\u5730\u304c\u3042\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308bPPh\u6700\u7d42\u898f\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e00\u822c\u7684\u306a\u53d6\u5f15<\/strong><\/td><\/tr><tr><td>\u571f\u5730\u304a\u3088\u3073\uff0f\u307e\u305f\u306f\u5efa\u7269\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\uff08\u58f2\u5374\u3001\u7af6\u58f2\u3001\u307e\u305f\u306f\u8b72\u6e21\uff09<\/td><\/tr><tr><td>\u571f\u5730\u3084\u5efa\u7269\u304b\u3089\u306e\u8cc3\u8cb8\u53ce\u5165<\/td><\/tr><tr><td>\u5efa\u8a2d\u30b5\u30fc\u30d3\u30b9\u53ce\u5165<\/td><\/tr><tr><td>\u7279\u5b9a\u306e\u91d1\u878d\u5546\u54c1\u304b\u3089\u306e\u53ce\u5165\uff08\u7279\u5b9a\u306e\u6761\u4ef6\u4e0b\u306b\u304a\u3051\u308b\u5229\u5b50\u3001\u914d\u5f53\u91d1\uff09<\/td><\/tr><tr><td>\u7279\u5b9a\u306e\u653f\u5e9c\u8abf\u9054\u5951\u7d04<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u4e8b\u696d\u306b\u643a\u308f\u308b\u5916\u56fd\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u4e0d\u52d5\u7523\u8b72\u6e21\u3068\u8cc3\u8cb8\u53ce\u5165\u306e2\u3064\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u7a0e\u7387\u3084\u7fa9\u52d9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u53d6\u5f15\u69cb\u9020\u306e\u8a2d\u8a08\u304c\u975e\u5e38\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u571f\u5730\u304a\u3088\u3073\u5efa\u7269\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308bPPh\u6700\u7d42\u5024\uff1a2.5%\u30ec\u30fc\u30c8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u571f\u5730\u304a\u3088\u3073\uff0f\u307e\u305f\u306f\u5efa\u7269\u306e\u6240\u6709\u6a29\u304c\u79fb\u8ee2\u3055\u308c\u308b\u5834\u5408\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u5bfe\u3057\u30662.5%\u306e\u6700\u7d42\u6240\u5f97\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u8a2d\u5b9a\u304a\u3088\u3073\u66f4\u65b0\u3055\u308c\u307e\u3057\u305f\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/5755\/pp-no-34-tahun-2016\" rel=\"nofollow noopener\" target=\"_blank\">2016\u5e74\u653f\u4ee4\u7b2c34\u53f7<\/a> \uff08PP No. 34\/2016\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.5%\u306e\u7a0e\u7387\u306f\u3001\u571f\u5730\u304a\u3088\u3073\u5efa\u7bc9\u6a29\u306b\u95a2\u3059\u308b\u58f2\u8cb7\u3001\u8b72\u6e21\u3001\u4ea4\u63db\u306b\u5e83\u304f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001Hak Milik\uff08\u81ea\u7531\u4fdd\u6709\u6a29\uff09\u3001Hak Guna Bangunan\uff08\u5efa\u7bc9\u6a29\uff09\u3001Hak Guna Usaha\uff08\u5229\u7528\u6a29\uff09\u3001Hak Pakai\uff08\u4f7f\u7528\u6a29\uff09\u3001Hak Sewa\uff08\u6a29\u5229\u8b72\u6e21\u3068\u3057\u3066\u69cb\u6210\u3055\u308c\u305f\u501f\u5730\u6a29\uff09\u3001\u304a\u3088\u3073\u7af6\u58f2\u304c\u542b\u307e\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8ab0\u304c\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7fa9\u52d9\u306f\u8b72\u6e21\u8005\u3001\u3064\u307e\u308a\u58f2\u4e3b\u307e\u305f\u306f\u6a29\u5229\u3092\u653e\u68c4\u3059\u308b\u5f53\u4e8b\u8005\u306b\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5225\u8358\u53d6\u5f15\u306e\u5834\u5408\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u571f\u5730\u6240\u6709\u8005\u307e\u305f\u306f\u958b\u767a\u696d\u8005\u304c\u4f7f\u7528\u6a29\u3092\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306ePT PMA\uff08\u5916\u56fd\u6240\u6709\u4f1a\u793e\uff09\u306b\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u8b72\u6e21\u8005\u306f\u516c\u8a3c\u5f79\u5834\u3067\u8a3c\u66f8\u306b\u7f72\u540d\u3059\u308b\u524d\u306b\u30012.5% PPh Final\u3092\u7a0e\u52d9\u7dcf\u5c40\uff08DJP\uff09\u306b\u9810\u8a17\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\uff1a <\/strong>\u571f\u5730\u767b\u8a18\u5b98\uff08PPAT\uff09\u306f\u3001PPh\u6700\u7d42\u652f\u6255\u8a3c\u660e\u66f8\uff08SSP\/Surat Setoran Pajak\uff09\u304c\u63d0\u793a\u3055\u308c\u308b\u307e\u3067\u3001\u8b72\u6e21\u8a3c\u66f8\uff08Akta Jual Beli\u307e\u305f\u306f\u95a2\u9023\u8a3c\u66f8\uff09\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u4e0d\u52d5\u7523\u8b72\u6e21\u53d6\u5f15\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6cd5\u7684\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8<\/strong>\u7f72\u540d\u624b\u7d9a\u304d\u306b\u9032\u3080\u524d\u306b\u3001\u5fc5\u305a\u8b72\u6e21\u4eba\u304b\u3089SSP\uff08\u7d0d\u7a0e\u8a3c\u660e\u66f8\uff09\u3068SSPD\uff08\u5730\u65b9\u7a0e\u7d0d\u4ed8\u8a3c\u660e\u66f8\uff09\u306e\u30b3\u30d4\u30fc\u3092\u8acb\u6c42\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u304c\u63d0\u51fa\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u516c\u8a3c\u4eba\uff0fPPAT\u306f\u6cd5\u7684\u306b\u8b72\u6e21\u8a3c\u66f8\u3092\u78ba\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ab2\u7a0e\u57fa\u6e96\u984d\u306f\u3001\u5408\u610f\u3055\u308c\u305f\u53d6\u5f15\u4fa1\u683c\u3068\u3001\u571f\u5730\u30fb\u5efa\u7269\u7a0e\u306e\u76ee\u7684\u3067\u653f\u5e9c\u304c\u67fb\u5b9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3067\u3042\u308bNJOP\uff08Nilai Jual Objek Pajak\uff09\u306e\u3046\u3061\u3001\u9ad8\u3044\u65b9\u306e\u5024\u3068\u306a\u308a\u307e\u3059\u3002DJP\u306f\u3001\u904e\u5c0f\u8a55\u4fa1\u3092\u9632\u3050\u305f\u3081\u3001\u9ad8\u3044\u65b9\u306e\u5024\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d0\u30ea\u5cf6\u3084\u305d\u306e\u4ed6\u306e\u4e0d\u52d5\u7523\u5bc6\u96c6\u5730\u57df\u3067\u5225\u8358\u306e\u6a29\u5229\u3092\u53d6\u5f97\u3059\u308b\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u3001\u975e\u8ab2\u7a0e\u4e0a\u306e\u7406\u7531\u3067\u540d\u76ee\u4e0a\u4f4e\u4fa1\u683c\u3067\u53d6\u5f15\u3092\u69cb\u6210\u3057\u305f\u5834\u5408\u3067\u3082\u3001PPh Final\uff08\u4e0d\u52d5\u7523\u4fa1\u683c\u57fa\u6e96\uff09\u304cNJOP\uff08\u4e0d\u52d5\u7523\u4fa1\u683c\u57fa\u6e96\uff09\u3088\u308a\u3082\u9ad8\u3044\u5834\u5408\u306f\u3001PPh Final\u304cNJOP\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u53d6\u5f15\u4fa1\u683c\u306b\u5408\u610f\u3059\u308b\u524d\u306b\u3001\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u3068\u73fe\u5730\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u5354\u529b\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u52e7\u3081\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e0d\u52d5\u7523\u8cc3\u8cb8\u53ce\u5165\u306b\u95a2\u3059\u308bPPh\u6700\u7d42\u7d50\u679c\uff1a10%\u30ec\u30fc\u30c8<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u306e\u571f\u5730\u3084\u5efa\u7269\u3092\u8cc3\u8cb8\u3059\u308b\u5834\u5408\u3001\u8cc3\u8cb8\u53ce\u5165\u306b\u306f10% PPh Final\u306e\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u7a0e\u7387\u306f\u30011996\u5e74\u653f\u4ee4\u7b2c29\u53f7\uff08PP No. 29\/1996\uff09\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u30012002\u5e74\u653f\u4ee4\u7b2c5\u53f7\u3067\u3055\u3089\u306b\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1ahttps:\/\/jdih.kemenkeu.go.id\uff09\u3002\u3053\u308c\u306f\u7dcf\u8cc3\u8cb8\u53ce\u5165\u306b\u9069\u7528\u3055\u308c\u3001\u63a7\u9664\u306f\u4e00\u5207\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5916\u56fd\u4f01\u696d\u306f\u3001\u5546\u696d\u7528\u307e\u305f\u306f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u53ce\u5165\u3092\u5831\u544a\u3057\u3001\u7fcc\u670815\u65e5\u307e\u3067\u306bPPh Final\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7fa9\u52d9\u306f\u3001\u8cc3\u6599\u53d7\u9818\u8005\u304c\u500b\u4eba\u3001\u73fe\u5730\u4f01\u696d\u3001\u307e\u305f\u306f\u73fe\u5730\u7d44\u7e54\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u4f01\u696d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u9069\u7528\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u524d\u6255\u3044\u8cc3\u6599\u3068\u6295\u8cc7\u53ce\u76ca<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u62c5\u4fdd\u6295\u8cc7\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u53c2\u52a0\u3059\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u3053\u3053\u304c\u7279\u306b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u90e8\u306e\u30f4\u30a3\u30e9\u3084\u30ea\u30be\u30fc\u30c8\u6295\u8cc7\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\u6295\u8cc7\u5bb6\u306f\u4fdd\u8a3c\u3055\u308c\u305f\u5e74\u9593\u5229\u56de\u308a\u307e\u305f\u306f\u8cc3\u8cb8\u53ce\u5165\u306e\u4e00\u90e8\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u4e00\u62ec\u3067\u524d\u6255\u3044\u91d1\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u3053\u306e\u524d\u6255\u3044\u91d1\u309210% PPh Final\u306e\u5bfe\u8c61\u3068\u306a\u308b\u524d\u6255\u3044\u8cc3\u8cb8\u53ce\u5165\u3068\u307f\u306a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\uff08\u30c9\u30d0\u30a4\u6295\u8cc7\u4fdd\u8b77\u5c40\uff09\u306b\u3088\u308b\u3053\u3046\u3057\u305f\u53d6\u308a\u6c7a\u3081\u306e\u89e3\u91c8\u306f\u3001\u8fd1\u5e74\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3057\u3066\u3044\u308b\u3002\u66f8\u985e\u4e0a\u306f\u6295\u8cc7\u62e0\u51fa\u91d1\u306e\u3088\u3046\u306b\u898b\u3048\u308b\u652f\u6255\u3044\u3067\u3082\u3001\u7d4c\u6e08\u7684\u306b\u306f\u8cc3\u6599\u306e\u524d\u6255\u3044\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u518d\u5206\u985e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3053\u308c\u306f\u7406\u8ad6\u4e0a\u306e\u30ea\u30b9\u30af\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306b\u8907\u6570\u306e\u6295\u8cc7\u5bb6\u304c\u3001\u8cc3\u6599\u53ce\u5165\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u4e8b\u524d\u306b\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u306b\u3001\u4e88\u671f\u305b\u306cPPh\u6700\u7d42\u8a55\u4fa1\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8<\/strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u5229\u7528\u304b\u3089\u5b9a\u671f\u7684\u306a\u53ce\u76ca\u3092\u5f97\u308b\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cc7\u91d1\u3092\u9001\u91d1\u3059\u308b\u524d\u306b\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u682a\u5f0f\u53ce\u76ca\u3068\u8cc3\u8cb8\u53ce\u5165\u306e\u5dee\u984d\u306f\u3001\u7a0e\u52d9\u4e0a\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c6\u30ca\u30f3\u30c8\u304c\u4e8b\u696d\u4f53\uff08PT\u3001PT PMA\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\uff09\u3067\u3042\u308b\u5834\u5408\u300110% PPh Final\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306f\u901a\u5e38\u30c6\u30ca\u30f3\u30c8\u306b\u3042\u308a\u3001\u30c6\u30ca\u30f3\u30c8\u306f\u8cc3\u6599\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066DJP\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5bb6\u4e3b\u306f\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u4e21\u5f53\u4e8b\u8005\u306f\u76e3\u67fb\u306e\u305f\u3081\u306b\u95a2\u9023\u66f8\u985e\u3092\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u7684\u306b\u3001\u500b\u3005\u306e\u30c6\u30ca\u30f3\u30c8\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u7fa9\u52d9\u3092\u8ca0\u308f\u306a\u3044\u305f\u3081\u3001\u4e0d\u52d5\u7523\u6240\u6709\u8005\u304cPPh Final\u3092\u81ea\u5df1\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u30aa\u30d5\u30a3\u30b9\u3084\u5546\u696d\u30b9\u30da\u30fc\u30b9\u3092\u8cc3\u501f\u3059\u308b\u5916\u56fd\u4f01\u696d\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3084\u6cd5\u4ee4\u9075\u5b88\u306e\u4e0d\u5099\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u306b\u3053\u306e\u7fa9\u52d9\u3092\u660e\u8a18\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u53d6\u5f15\u7279\u6027\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308bPPh\u6700\u7d42\u30ec\u30fc\u30c8\u304c\u6c7a\u5b9a\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u304a\u305d\u3089\u304f\u6700\u3082\u6226\u7565\u7684\u306b\u91cd\u8981\u306a\u7406\u89e3\u4e8b\u9805\u3067\u3059\u3002\u9069\u7528\u3055\u308c\u308bPPh Final\u306e\u7a0e\u7387\u306f\u3001\u5358\u306b\u4e0d\u52d5\u7523\u306e\u7a2e\u985e\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u304c\u6cd5\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u308b\u304b\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u540c\u3058\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b2\u3064\u306e\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u5951\u7d04\u66f8\u306e\u6587\u8a00\u306b\u3088\u3063\u3066\u6839\u672c\u7684\u306b\u7570\u306a\u308b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh\u6700\u7d42\u30ec\u30fc\u30c8\u6bd4\u8f03\uff1a\u79fb\u8ee2\u3068\u30ec\u30f3\u30bf\u30eb\u7279\u6027<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5074\u9762<\/strong><\/td><td><strong>\u4e0d\u52d5\u7523\u8b72\u6e21\uff082.5%\uff09<\/strong><\/td><td><strong>\u9577\u671f\u30ea\u30fc\u30b9\uff0f\u8cc3\u8cb8\u7269\u4ef6\uff0810%\uff09<\/strong><\/td><\/tr><tr><td>\u8ab2\u7a0e\u30d9\u30fc\u30b9<\/td><td>\u53d6\u5f15\u91d1\u984d \/ NJOP<\/td><td>\u7dcf\u8cc3\u8cb8\u53ce\u5165<\/td><\/tr><tr><td>\u8ab0\u304c\u652f\u6255\u3046\u306e\u304b<\/td><td>\u58f2\u4e3b\uff0f\u8b72\u6e21\u4eba<\/td><td>\u5bb6\u4e3b\uff0f\u4e0d\u52d5\u7523\u6240\u6709\u8005<\/td><\/tr><tr><td>\u6e90\u6cc9\u5fb4\u53ce<\/td><td>\u9001\u91d1\u8005\u306b\u3088\u308b\u76f4\u63a5\u652f\u6255\u3044<\/td><td>\u30c6\u30ca\u30f3\u30c8\u304c\u5dee\u3057\u5f15\u304f\u304b\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u652f\u6255\u3046<\/td><\/tr><tr><td>\u4e3b\u8981\u898f\u5236<\/td><td>PP No. 34\/2016<\/td><td>PP No. 29\/1996\u3001PP No. 5\/2002\u3067\u6539\u8a02<\/td><\/tr><tr><td>\u5951\u7d04\u30c9\u30e9\u30a4\u30d0\u30fc<\/td><td>\u58f2\u8cb7\u8a3c\u66f8\uff0f\u6a29\u5229\u8b72\u6e21\u8a3c\u66f8<\/td><td>\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\uff0f\u30e9\u30a4\u30bb\u30f3\u30b9\u5951\u7d04\u66f8\u306e\u6587\u8a00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b7\u30ca\u30ea\u30aaA\uff1a\u8ca1\u7523\u6a29\u306e\u79fb\u8ee2\uff082.5%\u304c\u9069\u7528\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u4f01\u696d\u304c\u30d0\u30ea\u5cf6\u306e\u5225\u8358\u306b\u5bfe\u3059\u308b\u4f7f\u7528\u6a29\uff08Hak Pakai\uff09\u3092\u6b63\u5f0f\u306a\u6a29\u5229\u8b72\u6e21\u306b\u3088\u3063\u3066\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u306f\u571f\u5730\u30fb\u5efa\u7269\u8b72\u6e21\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u53d6\u5f15\u984d\u306b\u5bfe\u3057\u30662.5% PPh Final\u304c\u9069\u7528\u3055\u308c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5074\u306e\u8b72\u6e21\u8005\u304c\u652f\u6255\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u4e00\u822c\u7684\u306b\u3001\u53d6\u5f15\u5168\u4f53\u306e\u30b3\u30b9\u30c8\u304c\u3088\u308a\u4e88\u6e2c\u3057\u3084\u3059\u304f\u3001\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b7\u30ca\u30ea\u30aaB\uff1a\u9577\u671f\u30ea\u30fc\u30b9\u5951\u7d04\u307e\u305f\u306f\u30e9\u30a4\u30bb\u30f3\u30b9\u5951\u7d04\uff0810%\u304c\u9069\u7528\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u69d8\u306e\u53d6\u308a\u6c7a\u3081\u304c\u3001\u591a\u984d\u306e\u982d\u91d1\u3092\u4f34\u3046\u5225\u8358\u306e\u9577\u671f\u30ea\u30fc\u30b9\u3068\u3057\u3066\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u652f\u6255\u7dcf\u984d\u307e\u305f\u306f\u8cc3\u8cb8\u53ce\u5165\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u304c10% PPh Final\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u300230\u5e74\u9593\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3067\u306f\u3001\u540c\u3058\u8cc7\u7523\u4fa1\u5024\u306b\u304a\u3051\u308b2.5%\u306810%\u306e\u7b97\u8853\u7684\u306a\u5dee\u306f\u76f8\u5f53\u306a\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5951\u7d04\u66f8\u306e\u6587\u8a00\u304c\u91cd\u8981\u306a\u5909\u6570\u3068\u306a\u308b\u7406\u7531<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\u306f\u3001\u5951\u7d04\u306e\u6cd5\u7684\u540d\u79f0\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u7d4c\u6e08\u7684\u5b9f\u8cea\u3092\u91cd\u8996\u3059\u308b\u3002\u6240\u6709\u6a29\u306b\u985e\u4f3c\u3057\u305f\u6392\u4ed6\u7684\u3001\u8b72\u6e21\u53ef\u80fd\u3001\u9577\u671f\u306e\u4f7f\u7528\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u306f\u3001\u6a29\u5229\u79fb\u8ee2\u3068\u3057\u3066\u518d\u5206\u985e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u9006\u306b\u3001\u91cd\u8981\u306a\u6761\u4ef6\u3084\u5fa9\u5e30\u6a29\u3092\u4fdd\u6301\u3059\u308b\u6a29\u5229\u79fb\u8ee2\u3068\u79f0\u3055\u308c\u308b\u5951\u7d04\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u5951\u7d04\u307e\u305f\u306f\u8cc3\u8cb8\u501f\u5951\u7d04\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5b9f\u8cea\u512a\u5148\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u898f\u5236\u4e0a\u306e\u6839\u62e0\u306f\u3001\u56de\u89a7\u6587\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <a href=\"https:\/\/datacenter.ortax.org\/ortax\/aturan\/show\/9252\" rel=\"nofollow noopener\" target=\"_blank\">SE-18\/PJ.222\/1996<\/a> \u307e\u305f\u3001DJP\u306e\u3088\u308a\u5e83\u7bc4\u306a\u76e3\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3082\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5916\u56fd\u4f01\u696d\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u5b9f\u8cea\u7684\u306a\u5546\u696d\u6d3b\u52d5\u3092\u4f34\u308f\u305a\u306b\u7a0e\u7387\u3092\u4e0b\u3052\u308b\u76ee\u7684\u3067\u69cb\u7bc9\u3055\u308c\u305f\u3068\u601d\u308f\u308c\u308b\u53d6\u5f15\u3092\u518d\u5206\u985e\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30d7\u30ed\u306e\u30d2\u30f3\u30c8<\/strong>\u7f72\u540d\u3059\u308b\u524d\u306b\u3001\u53d6\u5f15\u66f8\u985e\u3092\u5730\u5143\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068PPAT\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u7a0e\u52d9\u5c02\u9580\u5bb6\uff09\u306b\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002\u6700\u521d\u304b\u3089\u7d4c\u6e08\u72b6\u6cc1\u3092\u53cd\u6620\u3057\u305f\u9069\u5207\u306b\u4f5c\u6210\u3055\u308c\u305f\u5951\u7d04\u66f8\u306f\u3001\u5f8c\u304b\u3089DJP\uff08\u7a0e\u52d9\u5f53\u5c40\uff09\u306b\u8aac\u660e\u304c\u5fc5\u8981\u3068\u306a\u308b\u5951\u7d04\u66f8\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u5b89\u5168\u3067\u3059\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306e\u5b9f\u52d9\u7684\u306a\u8a08\u753b\u4e0a\u306e\u8003\u616e\u4e8b\u9805<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u521d\u65e5\u304b\u3089\u6b63\u3057\u3044\u69cb\u9020\u3092\u69cb\u7bc9\u3059\u308b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u7de0\u7d50\u5f8c\u3001\u3042\u308b\u3044\u306f\u7a0e\u52d9\u8abf\u67fb\u958b\u59cb\u5f8c\u306b\u4e0d\u52d5\u7523\u53d6\u5f15\u3092\u518d\u69cb\u7bc9\u3059\u308b\u30b3\u30b9\u30c8\u306f\u3001\u4e8b\u524d\u306b\u9069\u5207\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u30b3\u30b9\u30c8\u3088\u308a\u3082\u307b\u307c\u5e38\u306b\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001PT PMA\uff08Personal Transfer Agency\uff1a.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u4e0d\u52d5\u7523\u53d6\u5f15\u3092\u884c\u3046\u524d\u306b\u5fc5\u305a\u884c\u3046\u3079\u304d\u91cd\u8981\u306a\u8a08\u753b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/td><\/tr><tr><td>\u5f53\u8a72\u53d6\u5f15\u304c\u6a29\u5229\u8b72\u6e21\u306b\u8a72\u5f53\u3059\u308b\u304b\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><tr><td>\u8b72\u6e21\u8005\uff0f\u5bb6\u4e3b\u304c\u8ab0\u3067\u3042\u308b\u304b\u3092\u7279\u5b9a\u3057\u3001\u305d\u306e\u7d0d\u7a0e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/td><\/tr><tr><td>\u72ec\u7acb\u3057\u305fNJOP\u8a55\u4fa1\u3092\u53d6\u5f97\u3057\u3001\u5408\u610f\u3055\u308c\u305f\u53d6\u5f15\u4fa1\u683c\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><tr><td>PPh Final \u306e\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u73fe\u5730\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u5951\u7d04\u66f8\u306e\u8349\u6848\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><tr><td>\u8cc3\u8cb8\u5951\u7d04\u306e\u5f62\u614b\u306b\u95a2\u308f\u3089\u305a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u304c\u501f\u4e3b\u304b\u8cb8\u4e3b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><tr><td>\u516c\u8a3c\u8a3c\u66f8\u306b\u7f72\u540d\u3059\u308b\u524d\u306b\u3001SSP\u306e\u66f8\u985e\u3092\u5165\u624b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><tr><td>\u7f70\u5247\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u671f\u9650\u5185\u306bPPh Final\u3092\u63d0\u51fa\u30fb\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6587\u66f8\u8981\u4ef6<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3001\u6587\u66f8\u5316\u306b\u5927\u304d\u304f\u4f9d\u5b58\u3057\u3066\u3044\u307e\u3059\u3002PPh Final\u306e\u76ee\u7684\u4e0a\u3001\u7d0d\u7a0e\u8005\u3068\u7d0d\u7a0e\u76f8\u624b\u306e\u4e21\u65b9\u304c\u3001\u7d0d\u7a0e\u306e\u8a3c\u62e0\u3001\u6839\u62e0\u3068\u306a\u308b\u5951\u7d04\u66f8\u3001\u304a\u3088\u3073DJP\u3068\u306e\u3084\u308a\u53d6\u308a\u3092\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\uff08DJP\u306f\u30012022\u5e74\u306e\u7a0e\u5236\u6539\u9769\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u3067\u3042\u308bUndang-Unang Harmonisasi Peraturan Perpajakan\uff08UU HPP\uff09\u4ee5\u964d\u3001\u3088\u308a\u7a4d\u6975\u7684\u306b\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\uff09\u306e\u5834\u5408\u3001\u7acb\u8a3c\u8cac\u4efb\u306f\u7d0d\u7a0e\u8005\u306b\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">UU HPP\uff082021\u5e74\u7a0e\u5236\u8abf\u548c\u6cd5\u7b2c7\u53f7\uff09\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\u5236\u5ea6\u306b\u3044\u304f\u3064\u304b\u306e\u5909\u66f4\u3092\u3082\u305f\u3089\u3057\u307e\u3057\u305f\u3002\u4e0d\u52d5\u7523\u306b\u5bfe\u3059\u308b\u57fa\u672c\u7a0e\u7387\uff08PPh Final\uff09\u3092\u76f4\u63a5\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u5916\u56fd\u4f01\u696d\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u8005\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u7f70\u5247\u4f53\u7cfb\u3068\u7d0d\u7a0e\u671f\u9650\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5730\u5143\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u5354\u529b\u3059\u308b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u306f\u3001\u8ca1\u52d9\u7701\u5098\u4e0b\u306e\u7a0e\u52d9\u7dcf\u5c40\uff08Direktorat Jenderal Pajak\u3001\u7565\u79f0DJP\uff09\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002DJP\u306f\u3001\u6cd5\u5f8b\u306e\u5b9f\u969b\u306e\u9069\u7528\u65b9\u6cd5\u3092\u5177\u4f53\u5316\u3059\u308b\u65bd\u884c\u898f\u5247\u3001\u901a\u9054\u3001\u7a0e\u52d9\u88c1\u5b9a\u3092\u5b9a\u671f\u7684\u306b\u767a\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u591a\u304f\u306f\u82f1\u8a9e\u3067\u5e83\u304f\u5165\u624b\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u5c40\uff08DJP\uff09\u304b\u3089\u6709\u52b9\u306a\u5b9f\u52d9\u8a3c\u660e\u66f8\uff08Surat Izin Praktek Konsultan Pajak\u3001\u7565\u79f0SIPKP\uff09\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3001\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\uff08Konsultan Pajak\uff09\u3068\u63d0\u643a\u3059\u308b\u3053\u3068\u306f\u3001\u5358\u306a\u308b\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3067\u306f\u306a\u304f\u3001\u5b9f\u52d9\u4e0a\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u5236\u306f\u6bd4\u8f03\u7684\u77ed\u671f\u9593\u3067\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u6700\u65b0\u306e\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001DJP\u306e\u767a\u884c\u3059\u308b\u60c5\u5831\u3092\u5e38\u306b\u76e3\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>2025\uff5e2026\u5e74\u306e\u4e0d\u52d5\u7523\u30fb\u7a0e\u5236\u60c5\u52e2\uff1a\u4e3b\u8981\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8<\/strong><\/td><\/tr><tr><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u30bb\u30af\u30bf\u30fc\u3078\u306eFDI\uff1a2024\u5e74\u306b\u306f31.2\u5146\u30eb\u30d4\u30a2\uff08<a href=\"https:\/\/www.bkpm.go.id\/\" rel=\"nofollow noopener\" target=\"_blank\">BKPM<\/a>)<\/td><\/tr><tr><td>DJP\u306e2025\u5e74\u306e\u7a0e\u53ce\u76ee\u6a19\uff1a2,189.3\u5146\u30eb\u30d4\u30a2\u3001\u7d99\u7d9a\u7684\u306a\u57f7\u884c\u91cd\u8996\u3092\u53cd\u6620\uff08<a href=\"https:\/\/www.kemenkeu.go.id\/home\" rel=\"nofollow noopener\" target=\"_blank\">\u8ca1\u52d9\u7701<\/a>)<\/td><\/tr><tr><td>2024\u5e74\u306b\u306f\u3001\u56fd\u5bb6\u571f\u5730\u5e81\uff08ATR\/BPN\uff09\u306b\u767b\u9332\u3055\u308c\u305f\u4e0d\u52d5\u7523\u53d6\u5f15\u4ef6\u6570\u306f120\u4e07\u4ef6\u3092\u8d85\u3048\u307e\u3057\u305f\u3002 <\/td><\/tr><tr><td>PP No. 34\/2016\u306f\u30012.5%\u8b72\u6e21\u7a0e\u306b\u95a2\u3059\u308b\u73fe\u884c\u306e\u898f\u5236\u3067\u3042\u308a\u30012026\u5e74\u7b2c1\u56db\u534a\u671f\u6642\u70b9\u3067\u306f\u5909\u66f4\u306f\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/td><\/tr><tr><td>UU HPP\uff08\u6cd5\u5f8b\u7b2c7\/2021\u53f7\uff09\u306f\u3001\u5ef6\u6ede\u9810\u91d1\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u6708\u984d2%\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u3001\u57fa\u6e96\u5229\u7387\uff0b5-15%\u306b\u6539\u5b9a\u3057\u305f\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7d50\u8ad6\uff1a\u69cb\u9020\u3053\u305d\u3059\u3079\u3066<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPh Final\u306f\u4efb\u610f\u3067\u306f\u306a\u304f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u5e02\u5834\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3042\u3089\u3086\u308b\u53d6\u5f15\u306b\u304a\u3044\u3066\u6700\u521d\u306b\u691c\u8a0e\u3059\u3079\u304d\u7a0e\u52d9\u4e0a\u306e\u8003\u616e\u4e8b\u9805\u306e\u4e00\u3064\u3067\u3059\u3002\u4e0d\u52d5\u7523\u6a29\u79fb\u8ee2\u306b\u5bfe\u3059\u308b2.5%\u306e\u7a0e\u7387\u3068\u8cc3\u8cb8\u53ce\u5165\u306b\u5bfe\u3059\u308b10%\u306e\u7a0e\u7387\u306f\u3001\u5358\u306a\u308b\u6570\u5b57\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u306e\u6cd5\u7684\u304a\u3088\u3073\u7d4c\u6e08\u7684\u306a\u6027\u8cea\u304c\u6839\u672c\u7684\u306b\u7570\u306a\u308b\u3053\u3068\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6717\u5831\u306f\u3001\u9069\u5207\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u7dbf\u5bc6\u306a\u69cb\u6210\u304c\u3042\u308c\u3070\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u6063\u610f\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u7a0e\u7387\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3001\u8b72\u6e21\u307e\u305f\u306f\u4ed8\u4e0e\u3055\u308c\u308b\u6a29\u5229\u3001\u305d\u3057\u3066\u652f\u6255\u3044\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u73fe\u5730\u306e\u5c02\u9580\u77e5\u8b58\u306b\u652f\u3048\u3089\u308c\u3001\u6700\u521d\u304b\u3089\u6b63\u3057\u3044\u7a0e\u7387\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u6700\u3082\u52b9\u679c\u7684\u306a\u7a0e\u52d9\u8a08\u753b\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>Indonesia has long attracted foreign capital through its thriving real estate sector, and the numbers continue to back that up. According to Indonesia&#8217;s Investment Coordinating Board (BKPM\/BKPI), foreign direct investment in the property sector reached IDR 31.2 trillion in 2024, with continued growth projected into 2025 and 2026 (source: https:\/\/www.bkpm.go.id). Yet one of the most frequently misunderstood aspects of Indonesian property investment is how PPh Final (Pajak Penghasilan Final) operates, and how it directly affects transaction costs for foreign companies. Unlike regular corporate income tax, PPh Final is settled at the point of transaction. It does not feed into the annual tax return cycle in the same way, and understanding [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":7928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-7927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=7927"}],"version-history":[{"count":4,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7927\/revisions"}],"predecessor-version":[{"id":10906,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/7927\/revisions\/10906"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/7928"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=7927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=7927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=7927"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=7927"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=7927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}